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1 – 10 of 21This chapter critically evaluates whether football can attain recognition as a national sport in China. Article No. 11, released by the Chinese government in 2015, aimed to…
Abstract
This chapter critically evaluates whether football can attain recognition as a national sport in China. Article No. 11, released by the Chinese government in 2015, aimed to develop a new national strategy centralised on the sport of football to foster consumption and enhance national soft power. Consequently, this also means encouraging Chinese football fans to support the national football team. Comparing the significance of local football clubs and the national football team to Chinese football fans is deemed meaningless and unable to generate useful information to comprehend Chinese people's attitudes towards local and national communities. Through literature comparisons with established Chinese national sports such as Chinese martial arts, badminton and table tennis, the discussion reveals that football currently falls short of meeting the general criteria of invention and popularity to be considered a Chinese national sport. In the specific Chinese context, it also proves that football fails to meet the criterion of politics, hindering its identification as a national sport. Consequently, the chapter rebuts the assumption and advocates for the validity of comparing how fans assess their fandom for local and national football teams.
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Ifeyinwa Juliet Orji and Chukwuebuka Martinjoe U-Dominic
Cybersecurity has received growing attention from academic researchers and industry practitioners as a strategy to accelerate performance gains and social sustainability…
Abstract
Purpose
Cybersecurity has received growing attention from academic researchers and industry practitioners as a strategy to accelerate performance gains and social sustainability. Meanwhile, firms are usually prone to cyber-risks that emanate from their supply chain partners especially third-party logistics providers (3PLs). Thus, it is crucial to implement cyber-risks management in 3PLs to achieve social sustainability in supply chains. However, these 3PLs are faced with critical difficulties which tend to hamper the consistent growth of cybersecurity. This paper aims to analyze these critical difficulties.
Design/methodology/approach
Data were sourced from 40 managers in Nigerian 3PLs with the aid of questionnaires. A novel quantitative methodology based on the synergetic combination of interval-valued neutrosophic analytic hierarchy process (IVN-AHP) and multi-objective optimization on the basis of a ratio analysis plus the full multiplicative form (MULTIMOORA) is applied. Sensitivity analysis and comparative analysis with other decision models were conducted.
Findings
Barriers were identified from published literature, finalized using experts’ inputs and classified under organizational, institutional and human (cultural values) dimensions. The results highlight the most critical dimension as human followed by organizational and institutional. Also, the results pinpointed indigenous beliefs (e.g. cyber-crime spiritualism), poor humane orientation, unavailable specific tools for managing cyber-risks and skilled workforce shortage as the most critical barriers that show the highest potential to elicit other barriers.
Research limitations/implications
By illustrating the most significant barriers, this study will assist policy makers and industry practitioners in developing strategies in a coordinated and sequential manner to overcome these barriers and thus, achieve socially sustainable supply chains.
Originality/value
This research pioneers the use of IVN-AHP-MULTIMOORA to analyze cyber-risks management barriers in 3PLs for supply chain social sustainability in a developing nation.
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The chapter articulates the transition to and evolution of the commercialisation of Chinese professional football. It is periodised based on major turning points. The research…
Abstract
The chapter articulates the transition to and evolution of the commercialisation of Chinese professional football. It is periodised based on major turning points. The research yielded two major findings. First, there exists a distinct ‘Chinese way’ of commercialising football. However, it does not indicate that Chinese football doggedly avoided the Western governance model. For the club governance, Chinese football authorities set about recommending privately operated enterprises, large and medium-sized state-owned enterprises. Second, the commercialisation transitions of professional football in China were triggered by exogenous policy shifts, rather than endogenous changes in market structures, resulting in higher horizontal financial fragility than is associated with the commercialisation model adopted in more developed Western markets. The applicability to voluntary football clubs is assessed as well.
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H. Kent Baker, Greg Filbeck and Keith Black
Financial technology (fintech) refers to using new technology to improve and automate the delivery and use of financial services. This chapter provides a brief introduction to…
Abstract
Financial technology (fintech) refers to using new technology to improve and automate the delivery and use of financial services. This chapter provides a brief introduction to fintech. It also includes the book's purpose, distinguishing features, intended audience, and structure. A synopsis of Chapters 2 through 23 is offered. The chapter concludes that fintech is constantly evolving and is reshaping finance. Fintechs offer a new paradigm of growth.
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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.
Abstract
Purpose
The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.
Design/methodology/approach
The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.
Findings
The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.
Practical implications
This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.
Originality/value
This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).
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Anita Ranjan Singh and Nitin Pangarkar
This paper aimed to study business model innovation by a work-integration social enterprise (WISE). Specifically, the study investigated how the organization developed novel value…
Abstract
Purpose
This paper aimed to study business model innovation by a work-integration social enterprise (WISE). Specifically, the study investigated how the organization developed novel value propositions and created and delivered value for multiple stakeholders.
Design/methodology/approach
An in-depth qualitative study was conducted at Foreword, a for-profit organization that uses persons with disabilities, mental health conditions and special needs. Data was drawn from semi-structured interviews with stakeholders of the organization and several secondary information sources.
Findings
The authors’ inductive analysis revealed the existence of an innovative and powerful business model that is integrated by the organization’s overarching social mission and anchors its ability to deal with multiple conflicting logics such as economic, social, ecological sustainability and community development, to co-create value with and for multiple stakeholders.
Research limitations/implications
The study underscores the need for business model innovation through enhancing value creation for multiple stakeholders for for-profit WISEs. Since the analysis and resulting model in the study are based on a single organization in a geographically small, affluent country with a hands-on government, they may need to be modified before applying in other contexts.
Practical implications
The study identifies several pointers for other social enterprises – specifically the need for managers to build business models appropriate for their organizational and environmental contexts.
Originality/value
The study’s originality stems from the adoption of a stakeholder lens to examine business model innovation. It also proposes an integrative conceptual model of the antecedents and outcomes of business model innovation.
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Wilhelm K.K. Abreu, Tiago F.A.C. Sigahi, Izabela Simon Rampasso, Gustavo Hermínio Salati Marcondes de Moraes, Lucas Veiga Ávila, Milena Pavan Serafim and Rosley Anholon
This research aims to understand the primary challenges encountered by entrepreneurs operating in emerging economies, where entrepreneurship plays a vital role. The study places a…
Abstract
Purpose
This research aims to understand the primary challenges encountered by entrepreneurs operating in emerging economies, where entrepreneurship plays a vital role. The study places a particular emphasis on entrepreneurs in Brazil.
Design/methodology/approach
The research methodology involved the analysis of data obtained from interviews, using both content analysis and Grey Relational Analysis techniques.
Findings
The analysis revealed several prominent difficulties that entrepreneurs face in these domains. These challenges encompassed issues such as grappling with intricate taxation systems and the associated tax burden, navigating government bureaucracy, securing access to essential financing and initial investments, contending with the absence of supportive government programs and addressing the dynamic nature of market conditions. The findings on the most critical barriers reveal potential pathways for entrepreneurs, policymakers and universities to act in developing the entrepreneurial ecosystem in emerging economies.
Originality/value
The insights garnered from this research have the potential to inform the formulation of robust public policies aimed at fostering entrepreneurship and innovation in emerging countries. Furthermore, these findings can serve as a valuable resource for planning initiatives designed to train engineers to become successful entrepreneurs.
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Giovanna Culot, Matteo Podrecca and Guido Nassimbeni
This study analyzes the performance implications of adopting blockchain to support supply chain business processes. The technology holds as many promises as implementation…
Abstract
Purpose
This study analyzes the performance implications of adopting blockchain to support supply chain business processes. The technology holds as many promises as implementation challenges, so interest in its impact on operational performance has grown steadily over the last few years.
Design/methodology/approach
Drawing on transaction cost economics and the contingency theory, we built a set of hypotheses. These were tested through a long-term event study and an ordinary least squares regression involving 130 adopters listed in North America.
Findings
Compared with the control sample, adopters displayed significant abnormal performance in terms of labor productivity, operating cycle and profitability, whereas sales appeared unaffected. Firms in regulated settings and closer to the end customer showed more positive effects. Neither industry-level competition nor the early involvement of a project partner emerged as relevant contextual factors.
Originality/value
This research presents the first extensive analysis of operational performance based on objective measures. In contrast to previous studies and theoretical predictions, the results indicate that blockchain adoption is not associated with sales improvement. This can be explained considering that secure data storage and sharing do not guarantee the factual credibility of recorded data, which needs to be proved to customers in alternative ways. Conversely, improvements in other operational performance dimensions confirm that blockchain can support inter-organizational transactions more efficiently. The results are relevant in times when, following hype, there are signs of disengagement with the technology.
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Paola Ferretti, Cristina Gonnella and Pierluigi Martino
Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…
Abstract
Purpose
Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.
Design/methodology/approach
The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.
Findings
The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.
Practical implications
By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.
Originality/value
Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.
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Pankaj Thakur, Kapil Kathuria and Nisha Kumari
The main fast moving consumer goods (FMCG) retail formats that customers engage with in India are Kirana stores, neighborhood convenience stores (NCS), supermarkets and online…
Abstract
Purpose
The main fast moving consumer goods (FMCG) retail formats that customers engage with in India are Kirana stores, neighborhood convenience stores (NCS), supermarkets and online retailers. However, there has been less research done on the variables or antecedents that could favorably affect consumers' engagement with these FMCG retail formats. To improve retail practices, this study looks at how female consumers perceive the performance of FMCG retail formats on different antecedents of consumer engagement. The status of consumer engagement with FMCG retail formats was also analyzed.
Design/methodology/approach
The present study used exploratory as well as descriptive research design. Previous studies were analyzed to identify the antecedents of consumer engagement. A structured questionnaire was used to collect the primary data from 400 female respondents of two major urban cities in north-western India. The descriptive analysis and one-way ANOVA test were performed to analyze the data.
Findings
Kirana stores’ performance on most of the antecedents was not satisfactory. Supermarkets and online retailers performed better on all antecedents. Customer marketing orientation and experiential marketing were the antecedents that required more attention from Kirana stores, NCS and supermarkets. Consumer engagement with online retailers was highest, whereas consumer engagement with Kirana stores was least.
Originality/value
This study offers a comprehensive examination of the antecedents of consumer engagement and consumer engagement with FMCG retail, which no prior research has studied in the context of FMCG retail businesses.
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